DuPont Decomposition

Why does MITCON earn its ROE?

Breaking down Return on Equity into profitability, efficiency, and leverage.

ROE = Net Margin × Asset Turnover × Equity Multiplier

4.4% = 4.9% × 0.39 × 2.26

Latest: FY2025

Profitability

Net Margin

4.9%

1.0% →4.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.39x

0.49x →0.39x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.26x

2.33x →2.26x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 3.2 pp over 4 years. Driven by net margin improving (1.0% → 4.9%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr1.0%0.492.331.1%
FY20230Cr0Cr5.0%0.342.434.2%
FY20240Cr0Cr4.1%0.412.704.6%
FY20250Cr0Cr4.9%0.392.264.4%

How to read DuPont

  • Rising ROE from margin = pricing power, operational improvement (good)
  • Rising ROE from turnover = better asset utilization (good)
  • Rising ROE from leverage = more debt, amplified risk (caution)
  • Falling ROE across all three = structural deterioration (red flag)

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.

MITCON DuPont Analysis — ROE 4.4% | YieldIQ